In such situations, a court balances the transferee's unjust enrichment with the enablement of cheating by the transferor.
12.
There are five kinds of future interests recognized at common law : three in the transferor and two in the transferee.
13.
The consideration provided by the transferor in respect of the transfers of the LPs was the benefit of the income stream.
14.
A parent or child may transfer any number of primary residences as long as they really are the primary residence of the transferor.
15.
Suppose a transferor company, XYZ Life Ltd, has in the past prepared periodical returns for a period encompassing the calendar year.
16.
The tax is charged if the transferee and / or transferor is a Finnish resident or a Finnish branch of certain financial institutions.
17.
Take the following example, T ( the transferor ) has entered into a commercial contract with Rl ( the first recipient ).
18.
The individual cases were then remanded by the Judicial Panel on Multidistrict Litigation to the original transferor courts for trial of compensatory damage issues.
19.
But an unrelated transferee who receives substantial value without consideration is ordinarily presumed to hold the property in trust for benefit of the transferor.
20.
The Commissioner's position is that she must use the adjusted cost basis of her transferor because her acquisition was by gift ."
